Personal income tax on labor expenses

Personal income tax on labor remuneration refers to personal income adjustment tax, which is one of the tax targets of personal income adjustment tax. It is the income from personal independent services such as design, installation, drawing, medical treatment, accounting, law, consultation, giving lectures, submission, translation, painting and calligraphy, sculpture, film, drama, music, dance, acrobatics, folk art, sports and technical services.

Legal basis: Article 28 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that individual residents can provide withholding agents with relevant information about special additional deductions when they receive wages and salaries, and withholding agents can deduct special additional deductions when withholding taxes. If a taxpayer obtains income from wages and salaries from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year.

Individual residents should provide relevant information to the tax authorities at the time of final settlement, and deduct special additional deductions.